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2015 (8) TMI 1303 - HC - Central ExciseWaiver of pre-deposit - financial hardship - Held that:- A careful perusal of the impugned orders passed from time to time reveal that the aspect of financial stringency and the capacity of the appellant to make predeposit for a sum of ₹ 10.00 lakhs against the tax liability of ₹ 11,70,317/-, has not been really adverted to and considered by the Tribunal. However, the Tribunal was considerate enough to have extended grace period from to time. Whatever may be the situation seemed to be as on 17.04.2013 when an order of pre-deposit was made, sufficient time was granted to the appellant to comply with the same. Considering the fact that the appeal is a valuable right as provided under the statute, and in view of the submission made by the learned counsel for the appellant that if little more time is granted, they would comply with the condition of pre-deposit, and in the totality of the facts and circumstances of the case, we are inclined to dispose of the appeals with the directions - Decided partly in favor of appellant.
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